The tariff classification of PVC encased woven polyester fabric (tarp like material), from Korea.

NY F87015 May 18, 2000 CLA-2-39:RR:NC:TA:350 F87015 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Ms. Judy Campbell W.Y. Moberly, Inc. P.O. Box 164 Sweetgrass, Montana 59484 RE: The tariff classification of PVC encased woven polyester fabric (tarp like material), from Korea. Dear Ms. Campbell: In your letter dated May 2, 2000, on behalf of VMS Medical Systems, Alberta, Canada, you requested a classification ruling. While your letter mentions further manufacturing in Canada into specialized bags, etc., the classification of such goods would have to be the subject of a subsequent ruling request providing full details and samples. For the purpose of this letter we will address the classification of piece goods, only. You supplied four samples identified as Sampson –18 ounces (sq./yd.) and Hercules – 12 ounces (sq./yd.) in three different colors, respectively. The four materials all consist of woven fabrics composed of polyester man-made fibers that have been completely encased with compact polyvinyl chloride plastics material. In your letter you provided tariff classification 3921.90.1919 which appears to be from the Canadian tariff. The applicable subheading for the material will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m². The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Barth at 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division